A sheriff may be garnished for money of the defendant in the sheriff's hands; a judgment debtor of the defendant, when the judgment has not been assigned on the record, or by writing filed in the office of the clerk and by the clerk minuted as an assignment on the margin of the judgment docket; and an executor, for money due from decedent.
Iowa Code § 642.1
Garnishment proceedings by director of revenue, director of inspections, appeals, and licensing, or director of the department of workforce development, §626.29 - 626.31
Response of garnishee, see R.C.P. 1.304